A gift from an individual: with or without tax. What taxes do I have to pay when selling, donating and inheriting an apartment? Taxes when donating an apartment to a relative

Donated property in accordance with the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) is income and is therefore subject to income tax in general. At the same time, it is provided at the legislative level that the donor does not pay gift tax, since he actually bears the costs as a result of such a transaction. And the donee, on the contrary, receives income, therefore he is a payer of personal income tax (personal income tax at a rate of 13% for residents of the Russian Federation).

After the transfer of ownership to the donee, in addition to the need to pay personal income tax, obligation to pay other taxes: on the property of individuals, land and transport. If the object of the transaction is only a share of the property, then the amount of tax payable will be calculated based on the size of this part.

Income tax on gifts of property

In accordance with the legislation of the Russian Federation, income that is presented in kind or in cash, and which was received as a result of concluding a donation agreement from individual. However, real estate vehicles, as well as shares, shares and shares acquired as a gift, are subject to taxation.

Information

Depending on the object of the transaction, it can be calculated from the inventory, cadastral, real, contractual, estimated value.

There are two types of tax rates: 13% and 30% . It depends on the residency the donee, which means the duration of his stay on the territory of our country. A person who has been in Russia for more than six months is recognized as a resident of the Russian Federation (clause 2, article 207 of the Tax Code of the Russian Federation). So for this category the rate is 13%. For a gifted non-resident, it will be equal to 30% of the price of the property. This applies to both individuals and legal entities.

Real estate donation taxes

There are some specifics in the taxation of donations. different kind real estate . In particular apartments and houses. So, when determining the amount from which the tax payable will be calculated when making a transaction with a house, the cost of not only the building itself, but also land plot on which it is located.

There is also a nuance when donating an apartment if the parties are close relatives to each other.

Taxes when donating an apartment to a relative

Donating an apartment, like any other property, is also taxed.

If the parties are close relatives, then the donee does not pay tax.

These include:

1. Wife husband.
2. Parents.
3. Children (including adopted children).
4. Grandparents.
5. Grandchildren, including half-blooded (with one common parent).
6. Brothers/sisters.

But the attitude towards close relatives must be confirmed by documents. These include marriage certificates, birth certificates, court decisions, and others.

Taxes on gifting a house

As a rule, the alienation of the house occurs along with the land on which it is located. Therefore, the tax will be calculated from the value of two types of real estate.

Attention

The cost of the land plot is indicated in the cadastral passport. This price is determined by the cadastral authorities.

The cost of the rest of the real estate (the house located on this site) can determine independent appraiser or an independent appraisal organization that will draw up a report in which its price will be indicated.

It is from this amount that this tax will be calculated.

Taxes when donating a share of property

Russian legislation provides for the possibility of donating not all property, but only shares. If a transaction is made with only a part of the gift, then a similar tax rate of 13% (30% for non-residents of the Russian Federation) applies to it, but taking into account the size of the donated share.

The cost of the land plot is 600 thousand rubles. A donation transaction of 1/3 of the share of this property was made. Consequently, the tax will be calculated from the cost of 1/3 of the part, i.e. 200 thousand rubles. For residents, the amount payable will be 26 thousand rubles, for non-residents - 60 thousand rubles.

Personal property tax

After the transaction, the donee passes the ownership of the property, as well as the obligation to pay the appropriate tax on it.

The tax on the property of individuals applies to the owners of the following property (clause 1 of article 401 of the Tax Code of the Russian Federation):

• residential building or premises (these include apartments and rooms);
• construction in progress;
• parking place and garage;
• a single real estate complex;
• other buildings, structures, structures and premises.

Additionally

To determine the amount payable, the inventory or cadastral value of the property, which is indicated in the state real estate cadastre, is taken as the tax base.

It depends on the type of property and will be determined as follows:

• for an apartment: its full cadastral value minus the price of 20 square meters of total area;
• for a room: minus the cost of 10 square meters of its area;
• for residential buildings: minus the price of 50 square meters;
• for a single real estate complex: reduced by one million rubles.

The rates are specified in the legal acts of the bodies of municipalities. If for the tax base is taken cadastral value, their sizes should not be more than:

1. 0,1% for:
   • residential buildings and premises;
   • objects of construction in progress;
   • real estate complexes;
   • parking places;
   • garages;
   • economic structures and buildings, the area of ​​which is not more than 50 square meters and which are located on lands intended for individual housing construction, maintenance of personal subsidiary, summer cottages, gardening, gardening.
2. 2% for real estate, the cadastral value of which is more than 300 million rubles.
3. 0,5% for other objects.

If the tax is calculated inventory value , the rates are set taking into account multiplied by deflator coefficient(the coefficient that is used to recalculate the cost to determine the base of this tax and equals 1.147) of the total inventory value of the property within the following limits:

• up to 0.1%, if the total inventory value does not exceed 300 thousand rubles inclusive;
• from 0.1 to 0.3% - cost ranging from 300 thousand to 500 thousand rubles;
• from 0.3 to 2% - if it exceeds 500 thousand rubles.

If tax rates are not indicated in the municipality, then they are equal to 0.1% for the total inventory value of property not exceeding 500 thousand rubles and 0.3% for other objects.

Information

The total inventory value is the sum of each inventory value of all buildings and premises recognized as objects of taxation.

When paying this tax, some citizens are entitled to receive privilege. These individuals include individuals:

• Heroes of Russia and the USSR;
• having the Order of Glory of three degrees;
• disabled children, as well as those with group I or II;
• members civil war, Great Patriotic War and other military actions to defend the USSR;
• from the ranks Soviet army, Navy, internal affairs bodies and state security;
• military personnel or those dismissed from military service upon reaching the age limit for being on it or for health reasons, or in connection with organizational and staff measures, having a total duration of military service of 20 years or more;
• family members of the deceased soldier;
• performing international duty in Afghanistan and other countries in which hostilities were carried out;
• participated in the testing of nuclear and thermonuclear weapons, liquidation of the consequences of accidents at nuclear installations;
• pensioners receiving pensions, as well as men over the age of 60 and women over 55 who receive a monthly allowance;
• who received or suffered radiation sickness or became disabled as a result of work related to nuclear weapons and space technology;
• leading professional activity in the field of arts - in relation to premises and structures specially equipped for this purpose;
• individuals - in relation to household buildings located on lands intended for individual housing construction, personal subsidiary, dacha farming, gardening, horticulture, the area of ​​\u200b\u200bwhich does not exceed 50 square meters.

Important

Local self-government bodies, by their legal acts, may establish additional benefits that are not provided for by federal legislation.

An individual who has the right to receive it and wants to receive it must write an application about this and prepare documents confirming such a right to the tax authority.

Land tax

Land tax is payable by legal entities and individuals who own land plots.

For its calculation, the cadastral value is taken land plots(Clause 1, Article 390 of the Tax Code of the Russian Federation).

For citizens, the tax base is determined by the relevant authorities that maintain state cadastral registration, the state real estate cadastre and registration of rights to real estate and transactions with it, based on the data provided to the tax office.

Legal entities calculate the tax base themselves on the basis of data from the state real estate cadastre.

It is possible to reduce the taxable amount by 10 thousand rubles for the following citizens:

• Heroes of the USSR Russian Federation, full cavaliers of the Order of Glory;
• disabled children, as well as I and II groups;
• invalids, veterans of the Great Patriotic War and military actions;
• exposed to radiation after the disaster at the Chernobyl nuclear power plant, at the Mayak production association and the discharge of radioactive waste into the Techa River, nuclear testing at the Semipalatinsk test site;
• participated in the testing of nuclear and thermonuclear weapons;
• those who received radiation sickness, as well as those who became disabled due to work related to any kind of nuclear installations.

To reduce this amount, it is necessary to provide documents confirming the existence of such a right to the tax office at the location of the land.

Plots may be in common share and common joint ownership. In this case, the tax base will be determined for each of the taxpayers separately. In the first case, in proportion to his share, in the second case - in equal shares.

Not more than 0.3% is set for the following lands:

• agricultural purpose;
• occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex;
• for personal subsidiary plots, horticulture, horticulture, animal husbandry, as well as dacha farming;
• required for defense, customs and security needs;

Not more than 1.5% is set for other land plots

Exempt from taxation the following organizations, in relation to the lands used by them for the implementation of the functions assigned to them, the implementation of statutory activities, etc.:

1. Institutions and organizations of the penitentiary system.
2. Owners of land occupied by public roads
3. religious
4. Public organizations of the disabled.
5. Organizations of folk arts and crafts.
6. Residents of a special economic zone (limited territory in regions with a special legal status and preferential economic conditions for national or foreign entrepreneurs).
7. Shipbuilding organizations that have the status of a resident of an industrial and production special economic zone.
8. Participants of the free economic zone.

Same way citizens are exempted from paying taxes, which are the indigenous peoples of the North, Siberia and Far East the Russian Federation, as well as communities of such peoples in relation to land plots intended for the preservation and revival of their traditional way of life, management and crafts.

Citizens make payment on the basis of a notification sent by the tax authority, where legal entities submit their declarations.

Transport tax

This tax is paid by the owners of vehicles (hereinafter referred to as the TS) registered in accordance with the established procedure.

Are not taxpayers:

• organizers of the XXII Olympic and XI Paralympic Winter Games in the city of Sochi for vehicles used to organize and (or) hold these games;
• FIFA (Federation Internationale de Football Association) and its subsidiaries;
• national football associations (including the Russian Football Union) in relation to vehicles intended for holding events aimed at holding the 2018 FIFA World Cup.

The rates are set by the subjects of the Russian Federation in their legal acts.

The rates are determined by the laws of the subjects of the Russian Federation.

The taxable base is determined as follows:

• for vehicles with engines - as their power in horsepower;
• for air vehicles - as a passport static thrust of a jet engine;
• for water - as gross tonnage in registered tons;
• in relation to water and air vehicles without engines - as a vehicle unit.

Citizens pay this tax on the basis of a notification sent by the tax authority.

Legal entities submit a tax declaration at the location of vehicles.

Conclusion

After the donation transaction, the party to which the ownership of the property has passed is obliged to pay personal income tax. If a person is a resident of the Russian Federation (i.e. stays in our country for more than six months), then he pays 13% of the value of the property, for the rest the rate is 30%.

If the donee is a close relative of the donor, then he is exempt from paying income tax. This rule applies to the donation of any property, including apartments. When making a transaction with a house, the tax will be calculated from the cost of the dwelling itself and the land plot on which it is located.

Additionally

If there is a donation of part of the property, then when calculating the tax, the size of this share in the ownership right will be taken into account. After the transfer of ownership of the property to the donee, the right to pay the appropriate tax also passes to him: on the property of individuals, land and transport.

Question answer

My dad gave me an apartment building, but I changed my last name after I got married. How can I prove to the tax office that the donor is my father?

You must provide the tax authority with a Marriage Certificate as proof of the change of surname and a Birth Certificate as proof of your relationship with your father.

I am the owner of 1/3 share in the ownership of the apartment. Will it affect the amount of tax payable?

If not the entire apartment is donated, but only its share, as in your case, then the tax amount will not be calculated from the entire value of the property, but only from the corresponding share, i.e. 1/3.

Without a doubt, is one of the most common ways of transferring property. Under a donation agreement, you can transfer anything - a collection of paintings, a car. Very often they resort to donation when they want to transfer to relatives or friends - an apartment, a house, a land plot. And in the case of such valuable gifts, it is important to make sure that it is legally correct. At the same time, it is important to remember about some "pitfalls".

A donation agreement, or “gift”, as this document is often called, is an agreement under which one party () transfers or undertakes to transfer property to the other party (donee) free of charge. A donation agreement must be concluded in writing.

An important nuance: donation is free! That is, you cannot require the person to whom you are going to make a gift to fulfill any obligations in relation to you, for example, to demand to pay you money, transfer any property in return, provide any service, and the like.

It is very important to understand: as soon as you put your signature under the contract, which says that you are giving your apartment, for example, to your sister, the apartment no longer belongs to you. And you can be discharged from it at any time and even evicted. For perfectly legal reasons. That is why, when planning to conclude a donation agreement, you need to think especially well.

It often happens that older people become victims of their own lack of awareness of the consequences of a gift. They give theirs to complete strangers, who assure them that after the apartment becomes the property of the donee, they will be able to live in peace in it. They convince that donation is an analogue of a will or a life annuity agreement, promise monthly payments and swear an oath: the apartment will remain with you until your death! This becomes a decisive argument - naive old people sign a contract and find themselves on the street.

Those who conclude a donation agreement in a simple written form, that is, without a notary, are especially at risk. Such amateur activity increases the likelihood that important conditions will be missed when drawing up the contract, mistakes are made that can lead to a violation of your rights and the recognition of the transaction as invalid. In this case, the parties to the transaction have to defend their rights in court, unfortunately, not always successfully.

To minimize the risks, it is better to notarize the contract. After all, it will not only help to draw up a draft agreement, it will certainly explain all the legal consequences of the step that you are going to take, and will become a guarantee that you were not misled and entered into a donation agreement. Sometimes the donor or his relatives try to challenge the donation agreement, convincing the court that the donor did not understand the essence of the transaction, was not aware of how the signing of the agreement would have consequences, thought that the right of ownership would pass to the donee only after he, the donor, died and so on. In the event that the donation agreement is certified by a notary, the likelihood that it will be challenged is minimal, because all notarial acts have increased probative force. An additional guarantee may be video recording materials, the right to conduct which is given to a notary by law. Only a notary can ensure the interests of both the donor and the donee in the event of an attempt to challenge the transaction in court. Certifying the donation agreement in accordance with the will voiced by you, the notary will conduct the necessary set of legally significant checks in accordance with the requirements of the current legislation. If a we are talking on the donation of shares of real estate, then such an agreement is subject to mandatory notarization. If we are talking about the whole real estate (apartment, house, land), then the parties have the right to choose a simple written form or . When making a choice, it is important to understand that today only a notary is fully liable for certified transactions.

Many people ask the question: is it possible to take the gift back? The law provides for the possibility of canceling a donation in cases where:

- made an attempt on the life of the donor, the life of any of his family members or close relatives, or intentionally caused bodily harm to the donor. In case of deliberate deprivation of the life of the donor by the donee, the right to demand in court the cancellation of the gift belongs to the heirs of the donor;

- the treatment of the donee with the donated thing, which is of great non-property value for the donor, creates a threat of its irretrievable loss. In such a situation, the donor has the right to demand in court the cancellation of the donation;

- the gift agreement itself provides for the right of the donor to cancel the gift if he outlives the donee. In this case, the donated property will return to the property of the donor, and will not be inherited by the heirs of the donee.

It is important to know about the cases in which a donation agreement can be challenged:

1. If the transaction is invalid on the grounds established by law, by virtue of its recognition as such by the court, it is recognized as voidable.

2. If a transaction, on the grounds established by law and regardless of its recognition by the court as invalid, is invalid, then it is void.

For example, invalid transactions may be those that violate the requirements of a law or other legal act or are committed with a purpose that is contrary to the foundations of law and order or morality, or are imaginary (performed only for appearance, without the intention of creating legal consequences corresponding to it) and feigned (performed with the aim of cover up another deal, including a deal on different terms). Transactions made by a citizen recognized as legally incompetent or limited in capacity by a court, a minor citizen, transactions made without the consent of a third party or a state body or local self-government body required by law, made under the influence of a material misconception or under the influence of fraud, violence, may also be recognized as invalid , threats, or adverse circumstances.

If there are grounds for challenging the donation agreement, the violated rights can be defended in court. The terms for challenging the contract are provided for in Article 181 of the Civil Code of the Russian Federation and, depending on the grounds for the claim, vary from one to three years.

The process of donating real estate is associated not only with the execution of such a transaction, but also with the payment of a mandatory tax established by the state. Without knowing this, you can find yourself in an unpleasant situation when you suddenly receive a large bill from the tax office, or large penalties begin to accrue, and as a result, arrest of donated real estate.

In practice, there are cases when the donation process occurs not only between close relatives, but also between strangers. Therefore, those who are going to donate their property to someone (donors) and those who are going to accept a gift must have legal knowledge in which cases tax is paid on donating real estate to a non-relative, and under what conditions it is not.

The legislative framework

Before proceeding with the analysis of the situation related to the payment of gift tax, it is necessary to understand what legal acts regulate these legal relations. Main two.

The first is the Civil Code of the Russian Federation, and the second is the Tax Code of the Russian Federation. To them you can add various legal acts that regulate the process and procedure for assessing property, as well as various explanatory letters, instructions, and other legal acts regulating the activities of notaries and government bodies that accept tax payments, but this is not so significant.

The Civil Code regulates the process of concluding a transaction for the donation of real estate, and also determines the circle of close and distant relatives. Close relatives include spouses, children and parents. All the rest are distant relatives.

Tax code, establishes and regulates the process of payment of the above tax, as well as its amount. In addition, it regulates the terms and procedure for payment.

Gift tax to a non-relative

The gift tax to a non-relative is designated in article 224 of the Tax Code. Its wording is as follows. An individual who has received real estate as a gift, if he is not a close relative of the donor, is obliged to pay personal income tax. In fact, receiving property as a gift, the state evaluates as income, and therefore obliges to pay taxes.

In tax legislation, two types of individuals are distinguished:

• residents;
• not residents.

Residents are understood as persons who spend on the territory of our state constantly (without a break) 183 days a year. The rest of the category falls under the concept of non-resident.

gift tax rate

The tax code also establishes the tax rate on donations. It is different for different categories of individuals. If the citizen is a resident, then it is 13% of income received a. If a person, on the contrary, is a non-resident, then he is obliged to pay a tax to the state in the amount of 30% of the income received.

Particular attention should be paid to how the amount from which the tax is calculated is determined. It is important to consider here that the Civil Code does not require that the value of the donated property be indicated in the deed of gift.

It can happen in two ways:

• cadastral value of a residential property;
• market value.

In the first case, after the tax inspectorate learns about the donation transaction, it can apply to the BTI with a request in which it will ask you to indicate cadastral value residential property. BTI will provide the cost, from which the tax will be deducted. In the second case, the donor, or the person accepting the gift, can apply to a special appraiser who gives an opinion on market value real estate object, taking into account the peculiarities of the market and pricing today.

Tax on giving a share to a non-relative

Among the cases of registration of a donation for real estate, there are transactions in which the gift is not the entire object, but part of it. This is not prohibited by law. In order to avoid confusion, there is a letter from the Ministry of Finance of our country No. 03-04-05 / 206855 of 2014, which says that in the case of donating part of real estate, the process of calculating and paying personal income tax takes place according to the same algorithm as if a full-fledged immovable object were given. There is no difference between donating the entire immovable object or part of it.

What is more profitable to donate or sell?

Some lawyers advise such a way to avoid paying gift tax, as drawing up a contract for the sale of real estate, without specifying its value. The calculation is based on the current norms of the law.

There are two types of such transactions:

• the seller has owned the property for more than 3 years;
• the seller has owned the property for less than 3 years.

In the first case, no tax will be paid at all. In the second case, the payment of tax is mandatory, and this happens according to the following scheme:

1. An appraisal of the property is required.
2. Calculate tax. It happens in the following way. According to the current legislation, taxation occurs if the value of the property exceeds 1 million rubles. For example, if an apartment costs 2 million, then 13% will be paid from one million.
3. After the transaction is completed, pay the tax (it is paid by the seller).

The only disadvantage of such transactions is that this is a fictitious contract that hides another one (donation). If this fact is established, criminal and financial liability arises. This must be remembered, and everything must be done correctly.

When donating, everything is simple, the amount of the property valuation is paid.

If we talk about what is profitable, then of course it is better to draw up a contract of sale, it is much cheaper. At the same time, the recipient of the gift is generally exempted from any tax obligations to the state.

Tax payment procedure

The procedure for paying the above tax is different for residents and non-residents.

Tax payment scheme by residents:

1. Conducting a gift transaction.
2. Establishing the value of real estate.
3. Registration of ownership of the donated property in a special state body.
4. Filling out an income tax return, submitting it to the tax office, and waiting for a receipt to arrive by mail, which will indicate how much you need to pay and for what details.

The tax payment scheme for non-residents is almost the same as for residents, but there is one caveat. It must be paid before the registration of ownership of the donated property. After the transaction and property valuation, the non-resident submits a declaration to the tax office and pays the tax. And then he registers the right of ownership.

The list of documents required for filing with the tax office:

• passport of a citizen, or other document (if the person is not a resident);
• donation agreement, and the act of transfer of property (if any);
• cost estimate (or a cost document with BTI);
• tax return showing the value of the property.

Nuances

Examples of such transactions include the following:

1. In addition to close relatives who are exempt from paying the above tax, consular employees and their relatives are also exempt from it.
2. The cadastral value that BTI can provide to the tax office can be significantly overestimated, so you will have to pay more than according to the estimate.
3. If the donor, or the one who accepts the gift, decides to contact the appraiser, then they should know that he must have a special license giving the right to engage in such activities.
4. When making a sale and purchase transaction that “disguises” a donation agreement, it is necessary to contact competent lawyers so as not to be in a difficult position if it is recognized as fictitious.
5. Only a court can recognize a transaction as fictitious, so if there is no court decision, and government bodies demand to recognize the fact of donation and pay tax, their actions can be appealed.
6. For late submission of a declaration on the receipt of property as a gift (it must be submitted before April 30 of the year following the transaction), a fine of 100 rubles is imposed.
7. The receipt sent by the tax inspectorate indicates not only the amount of tax, details for its payment, but also the period during which it must be paid (in case of its violation, penalties also apply).

Speaking about paying tax on gifting real estate to a non-relative, you need to know that it is 13% for residents and 30% for non-residents. Its rate is determined from the value of the property, which can be provided by the BTI, or given by an appraiser. If persons want to bypass this fee, or reduce it, they need to conclude a transaction for the sale of real estate, but it is legally correct to do so.

The object of real estate donated on the basis of can be not only an apartment, but also a garage, a private house, a separate room, a non-residential building or premises, and even a piece of land.

In this article, we will talk about what a donation agreement for real estate is, in which cases the process of its transfer is taxed, what stages the registration procedure consists of, how to draw up an agreement correctly, what documents to prepare for registration, what is the cost and terms of execution.

According to Article 574 of the Civil Code of the Russian Federation, the essence of registration of a donation is to impose an obligation on one person (the donor) to transfer property to another person (the donee) free of charge. The document acquires legal force after its state registration in one of the relevant authorities (Rosreestr, Cadastral Chamber, Multifunctional Center).

The object of donation of real estate can be:

• Flat;
• Private house or cottage;
• Non-residential building or premises;
• Separate room;
• Land plot;

Drawing up a donation for property requires mandatory notarization, but only if the gift object has several owners. For example, an apartment donated as a gift is registered to several persons at once.

But if the object of donation is owned by only one person, there is no need for notarization. Having drawn up the document on their own, the donor can only apply to the selected registration authority with a prepared package of documents.

Information!

Necessary condition donation transaction is its gratuitousness. Those. transferring some property to the donee, the donor is not entitled to put forward any requirements or conditions for its receipt. Otherwise, the transaction is declared invalid.

Read the next section about the need to pay tax when transferring property as a gift.

Taxation

The issue of taxation of property by gift is of interest to both donors and the donee. However, in reality it concerns only the latter.

So, in accordance with the norms of the Civil Code of the Russian Federation, it exempts the donee from the need to pay tax upon receipt of an immovable object of donation.

Close relatives are:

• Spouses;
• Children;
• Granddaughters and grandchildren;
• Parents (relatives and non-natives);
• Grandparents;
• Brothers / sisters (relatives and adoptive ones);

However, when donating real estate between non-close relatives (second, third and subsequent stages), the donee is obliged to pay a tax in the amount of thirteen percent of the appraised value of the received property.

Relatives who are not exempt from tax include:

• Father-in-law / mother-in-law;
• Brothers / sisters of spouses;
• Cousin grandparents;
• Nephews;
• Great-nephews;
• Brothers and sisters cousins, second cousins;
• Other relatives;

Registration procedure: step by step instructions

Registration of a donation for property includes the following steps:

• Immediate ;

When drawing up, the parties to the transaction (donor and donee / donee) must be present, as well as a notary, if the object of donation is owned by several persons.

• for the transfer of ownership from the donor to the donee / donee (if there are several of them);

The stage of compiling a donation is the most difficult and includes the following subsections:

• Written preparation of the document (the number of copies depends on the composition of the participants in the transaction);

Copies and photocopies of the agreement are distributed among the following participants in the transaction: the donor, the donee, a notary, a real estate specialist (if he is the one who handles the registration).

• Obtaining the consent of the parties to the transaction for its implementation. Those. before conducting it (drawing up, signing and registering), the notary must make sure that both parties agree to this, and then organize a sanity check of the donor in order to make sure that there is no coercion factor;
• Preparation for the implementation of registration actions;
• Transfer of all documents to the state registration authorities;

Information!

Registration of a real estate gift agreement is carried out in Rosreest, the Cadastral Chamber or the Multifunctional Center.

• Obtaining a ready-made certificate of transfer of ownership of the gift object from one person to another;

Drafting a document

Despite the fact that, according to the structure, a real estate donation agreement does not have an established form, certain features must be taken into account when drawing up it.

You can draw up a deed of gift both on your own by downloading a sample document in the public domain on the Internet, or by contacting the help of a specialist (lawyer, notary or realtor).

We suggest that you familiarize yourself with the typical structure of a donation:

• At the very top of the page of an A4 sheet (in the middle), the name of the document is affixed, namely, “Real Estate Donation Agreement”;
• After that, the place (city, region), as well as the date (day, month, year) of the contract is prescribed;
• In the main part of the document, in a narrative form, the data of the donor and the donee are written (full name, address of residence (according to the passport);
• The following is a description of the property (house, apartment, room, land, garage) that will be transferred to the donee, with the obligatory indication “free of charge”;
• The next paragraph confirms the consent of the donee to the acceptance of the above immovable object as a gift;
• After that, it is prescribed to provide a guarantee on the part of the donor that the immovable object transferred as a gift will be transferred to the donor in the same form that it is at the time of the conclusion of the contract;
• Next, the date is prescribed when the donation object finally becomes the property of the new owner;

So, it can be the moment of receipt of the certificate or any other date, at the discretion of the donor.

• The next paragraph states that all the costs of compiling a donation for property will be borne by the donee or donor;
• The number of copies and copies of the deed of gift, which the parties have compiled in addition to the main one, is prescribed;
• At the very end of the transaction, the parties (the donor, the donee and, in some cases, the notary) put down their personal signatures;

List of required documents

To register with one of the registration authorities, you must provide the following list of documents:

• Identification documents (passports) of the donor and the donee;
• Gift agreement in the required number of copies;
• Certificate of state registration of ownership of the property owned by the donor;
• Registration certificate for the property (obtained from the BTI);
• Notarized written consent to the transfer of real estate as a gift from another owner (if any);
• An extract from the home book, which indicates the number of persons registered in the property (for example, in an apartment or a private house);

You must provide the original and a photocopy.

• Power of attorney of one of the parties to the transaction (if necessary);

If, when drawing up the contract, one of the parties to the agreement cannot be present in person and an official representative (lawyer) is present instead.

• Permission to draw up an agreement from the guardianship and guardianship authorities;

Required if one of the parties to the transaction is a minor or incapacitated citizen;

Read how to issue a deed to a minor.

• A document confirming the payment of the state fee;

Price

The object of the donation directly depends on the degree of relationship between the parties to the transaction. So, when drawing up a donation agreement for real estate between close relatives, the donee is exempted from paying tax on the property received as a gift.

However, when drawing up a real estate gift agreement between other relatives, the donee must pay a tax in the amount of 13% of the assessed value of the real estate received as a gift.

In addition, the following costs will have to be incurred during the execution of the contract:

• Services of a notary/lawyer/real estate specialist;

If the donor draws up the contract on his own, this paragraph is deleted.

• State duty in the amount of 1,000 rubles (mandatory item);

Terms of registration

After compiling, certifying and collecting all required documents they are submitted to the selected state registration authority (Rosreestr, Cadastral Chamber or Multifunctional Center).

The term for consideration, verification of the contract and production of a certificate of transfer of ownership is about twenty days, after which the donee receives an SMS notification (or a letter to email) about the readiness of the document. And you can pick it up on any day convenient for the donee.

Add. nuances

Various life circumstances can change the will of the donor regarding the fate of the donated property. However, it will be extremely difficult for the donor to cancel the donation agreement, since the document itself is distinguished by its immutability. In order to invalidate a deed of gift, the donor or potential heir will need to find a good reason for this.

So, the grounds for property are prescribed in Article 578 of the Civil Code of the Russian Federation. According to this article,

Do I need to pay personal income tax when receiving a gift Money or property from loved ones or just from acquaintances? The tax code answers these questions, but it is not easy for a non-specialist to understand the intricacies of the norms. Consider the most common situations that arise in such a donation.

Discount for gifts

By general rule Personal income tax is subject to all income of an individual received by him both in cash and in kind (Article 210 of the Tax Code of the Russian Federation). Citizens who receive property as a gift from individuals who are not individual entrepreneurs independently calculate personal income tax at a rate of 13% and at the end of the year must submit an income declaration to the inspection (clause 1 of article 224, subclause 7 clause 1 and clause 2 article 228 of the Tax Code of the Russian Federation).

But for individual income received as a gift, the Tax Code establishes a benefit. So, paragraph 18.1 of Art. 217 of the Tax Code of the Russian Federation provides that income in the form of cash and other property received from individuals by way of donation is exempt from taxation. The exception is cases of donations of real estate, vehicles, shares, shares and units - such income is not subject to personal income tax only provided that the donor and the donee are family members and (or) close relatives in accordance with the Family Code of the Russian Federation. And based on the provisions of Art. 2 and 14 of the Family Code of the Russian Federation, spouses, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters are recognized as such.

Thus, when receiving gifts in the form of any movable or immovable property from family members and close relatives, a citizen is free from obligations related to the payment of personal income tax. If the gift is not from family members and not from the relatives of the donee, then you will have to pay tax on the donated real estate, cars, shares, shares and shares, but when receiving any other property as a gift, you do not need to pay personal income tax (letter of the Federal Tax Service of Russia dated 07/10/2012 No. ED-4-3/ [email protected]).

Please note: The Ministry of Finance of Russia, in a letter dated 04/06/2007 No. 03-04-07-01 / 48, indicated that the tax base for personal income tax is calculated by the donee individual based on the prices existing on the date of donation for the same or similar property. This position was confirmed by the officials in clarifications No. 03-04-08/8-278 dated August 27, 2012, noting that, in their opinion, under a donation agreement, the tax base should be determined based on market prices. The tax authorities, on the other hand, believe that its inventory value, according to the BTI, can be recognized as income from the transfer by way of donation of real estate (letter of the Federal Tax Service of Russia dated 10.01.2012 No. ED-3-3 / [email protected]). Generally inventory cost is much lower market price Therefore, this approach is beneficial to taxpayers.

It would seem that everything is simple and clear. But in practice, there are many issues related to the exemption from taxation of income received by way of donation. Let's take a closer look at some of them.

Are you my brother or not?

Here is one of the common situations with which citizens turn to officials for official clarifications: individuals are related so far away that these family ties do not fit into the concept of “close relatives”. However, the tax on income received in the form of real estate, cars and other valuables, named in paragraph 18.1 of Art. 217 of the Tax Code of the Russian Federation, of course, I don’t want to pay. And officials have to explain that it is impossible to recognize cousins ​​and sisters as close relatives for the purposes of exemption from personal income tax (letters of the Ministry of Finance of Russia dated 09/05/2012 No. 03-04-05 / 1-1066 and dated 06/04/2012 No. -684), uncles and aunts (letter of the Federal Tax Service of Russia for Moscow dated March 5, 2010 No. 20-14 / 4 / [email protected]), mother-in-law and daughter-in-law (letters of the Ministry of Finance of Russia dated May 26, 2011 No. 03-04-05 / 5-383 and dated December 03, 2009 No. 03-04-05-01 / 853), stepfather, if the child is not adopted (letter of the Federal Tax Service of Russia in Moscow dated 06/04/2010 No. 20-14 / 4 / [email protected]), etc. The justification here is simple: persons who are not named in the Family Code as family members or close relatives are not eligible for the benefit.

Sometimes it happens that a homeowner moves into an apartment as a family member a person who is not related to him by ties of kinship or marriage. If a dispute later arises as to whether such a settled person has the right to use the apartment, the court may recognize him as a member of the owner's family in accordance with Part 1 of Art. 31 of the Housing Code of the Russian Federation. By virtue of h. 2 Article. 31 of the Housing Code of the Russian Federation, a family member has equal rights with the owner to use housing. But if in the future the owner of the apartment gives it to such a newly-minted family member, this will not be taken into account for the application of clause 18.1 of Art. 217 of the Tax Code of the Russian Federation. Indeed, in order to recognize the donee as a family member and (or) close relative of the donor in order to exempt from personal income tax, only the provisions of the RF IC are applied. This means that income in the form of real estate received as a gift by an individual, who, by a court decision, is recognized as a member of the donor's family, is subject to personal income tax on a general basis (letters of the Ministry of Finance of Russia dated December 16, 2011 No. 03-04-05 / 6-1053 and dated 01.02 .2011 No. 03-04-05/10-44).

Apartment as a gift from ex-husband will go to hell

The question often arises: is the income in the form of an apartment donated by the former spouse (wife) to her other half after the dissolution of the marriage subject to personal income tax? The Ministry of Finance of Russia in a letter dated 04/06/2007 No. 03-04-07-01 / 48 noted that family relations should be preserved on the date of transfer of property to the property of the donee individual. At the same time, the norms of Chapter 23 of the Tax Code of the Russian Federation do not provide that the right to exemption from personal income tax for income received as a gift must be confirmed in one form or another by the tax authorities. Therefore, documents confirming family or closely related relations with the donor may be requested by inspectors from the donee natural person during tax control measures. The former spouse is not a family member and a close relative in accordance with the RF IC, therefore, income received under an apartment gift agreement between former spouses is subject to personal income tax (letter of the Ministry of Finance of Russia dated 07.10.2010 No. 03-04-05 / 10-606).

Gift of money? Family ties are not important

In the case when funds are donated as a gift, personal income tax is not paid regardless of whether the donor and the donee are related by ties of kinship or marriage or not. Recall that the list of income, upon receipt of which, as a gift from persons who are not family members or close relatives of the donee, must be paid personal income tax, is closed. These are real estate, vehicles, stocks, shares and shares. Money is recognized as movable property (clause 2, article 130 of the Civil Code of the Russian Federation). Therefore, income in the form of funds received from another individual under a donation agreement is not subject to taxation in any case. At the same time, the amount of the received monetary gift does not matter (letters of the Ministry of Finance of Russia dated December 18, 2012 No. 03-04-05 / 4-1406 and dated August 17, 2012 No. 03-04-05 / 4-962).

Note that when receiving income that is not subject to personal income tax, it is not necessary to submit a declaration (clause 4 of article 229 of the Tax Code of the Russian Federation).